M/S Jappan Auto Industries, Faridabad vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Jappan Auto Industries, filed a writ petition before the Punjab and Haryana High Court challenging an unspecified order or action related to GST. The matter was listed for preliminary hearing on November 26, 2020, and was directed to be listed after the decision in SLP (C) Nos. 7425-7428 of 2020. The parties brought to the Court's notice that the Supreme Court had passed specific directions on July 22, 2022, in the aforementioned SLPs. Following these directions, the counsel for the petitioner stated that they did not press the instant petition.
Held
The Court noted that the Supreme Court, in SLP (C) Nos. 7425-7428 of 2020, had issued specific directions on July 22, 2022. These directions included opening the common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1, 2022, to October 31, 2022), allowing aggrieved registered assessees to file or revise forms irrespective of prior writ petitions or ITGRC decisions, ensuring no technical glitches, and granting concerned officers 90 days thereafter to verify claims and pass orders on merits after affording an opportunity. The Court emphasized that these directions must be meticulously complied with. In light of these Supreme Court directions, the counsel for the petitioner stated that they did not press the instant petition. The Court disposed of the petition accordingly.
Key Issues
1. Whether the directions issued by the Supreme Court in SLP (C) Nos. 7425-7428 of 2022 on July 22, 2022, are to be complied with by the concerned authorities regarding transitional credit filing through TRAN-1 and TRAN-2. Petitioner's contention: The petitioner, through their counsel, acknowledged the Supreme Court's directions and consequently did not press their writ petition. Revenue/State's contention: The respondents, Union of India and others, along with the State of Haryana, were represented. The judgment does not record specific arguments from the revenue/state beyond their presence and the Supreme Court's directions which they would be bound to follow. The Supreme Court's order itself directs the GSTN and concerned officers to comply with the specified procedures.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Permission to file Special Leave Petition (s) is allowed.
Delay condoned.
Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of
The judgment continues below.
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